Accounting system.



E. G. ALBREE.

ACCOUNTING SYSTEM.

APPLICATION FILED JAN. 11I 1908. 1,61 9,299, I -Patented Mar. 5, 1912.

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ACCOUNTING SYSTEM. APPLICATION FILED JAN. 11, 1908.

1,019,290. Patented Mar. 5, 1912.

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' UNITED STATES PATENT. OFFICE.

EDWARD C. ALBREE, OF SWAMPSCOTT,

MASSACHUSETTS, AssIGNoR. '10 ALBREE snm MASSACHUSETTS;

Specification of-Letters Patent.

ACCOUNTING sYsmnM.

Patented Mar; 5, 1912'.

Application filed January 11,. 19os. 'Serial'No. 410,333.

- To all whom it may concern:

Be it known that I, EDWARD C. ALBREE, a citizen of the United States, residing at Swampscott, county of Essex, State of Massachusetts, have invented a certain new and useful Improvement in Accounting Sys-' tems, of which the following is a specification, reference being had therein to the accompanying drawings.

My invention has for its object an accounting system particularly adapted for keeping a record of the time worked by the laborers on jobs upon which the laborers work irregularly or are present only for portions of the day. Such a case is that of stevedores who begin work when a vessel arrives and stop when the vessel is loaded.

My invention provides an easy and simple means of keeping track of the time worked by the, men and the amount earned by them without the necessity of any figuring.

The invention involves the use of cards provided with sets of numerals which for convenience may be denominated subtrahend numerals, minuend numerals and product numerals, these last being the difi'erence between certain numerals of the first two sets multiplied by a constant which is the wage per hour. These cards are punched at the time when the workman begins work and at the time when he leaves and become his voucher for the work which he has done. If desired, the cards may be made in sets or pairs, one of the cards bearing the subtrahend and minuend numerals, the other of said cards bearing the -product numerals; or all of the numerals may be put on both cards employing,if desired, the front and back faces. I

The invention will be fully understood from the following description taken in connection with the accompanying drawings, and the novel features thereof are pointed out and clearly defined in the claims at the close of the specification.

In the drawings,Figure 1 is a front view of a card embodying my invention. Fig. 2 is a back view of a card shown in Fig. 1. Fig. 3 is a front view of acard provided upon its face with a set of product ,1

numerals and adapted to be used with the card shown in Fig. 1. Fig. 4 is a front view of a card embodying my invention but having the product numerals placed on the front face of the card adjacent to the spaces to which-they apply.

Referring now to Fig. 1a portion of the card 11 there shownis divided into spaces 12 which are conveniently of equal sizeand arranged vertically in columns of equal height and horizontally in rows. in one of the columns of said spaces 12 beginning part way up from the bottom are placed numerals 18 indicating thehoursof the working day; in this case 8, 9, 10, etc., and above this portion of the space is written the word In to indicate that these numerals13 time at which the workman begins Work. These numerals 13 are for convenience called the subtrahend numerals. Opposite to and in the same line of spaces with each of said subtrahend numerals 13 is located a second set of numerals, the said sets being designated 1 1, 15, 16, 17, 18, 19, 20 and 21 respectively. These sets of. numerals are called the minuen'd numerals and each set corresponds to the hours of the working day which come after thehour indicated by the numeral of the subtrahend numerals with which they correspond. Thus, the set 14 begins at 9, that being the first hour after the hour 8 which is'indicated by the numeral 8 of the subtrahendnumerals 13. Similarly the set 15 be ins at 10, that being the hour next after tfie hour indicated by the numeral in the column of subtrahend numerals, etc. The minuend numerals have placed above them the word Out and these numerals indicate the time at which the workman leaves the job. It will be seen that by punching the subtrahend numeral and one of the minuend numerals the time wh'enthe workman enters and leaves the factory or job will be recorded on the face of the card. The face of the card may also contain spaces for such other information as desired. In practice I find it convenient to provide the names of the months as shown at 22 and a set of numerals indicating the days of the month as shown at 23, so that the month and day may be punched; also the number of the workmans card. Other'spaces may be provided to contain such other information as may be necessary or convenient; Additional directions for punching may also be provided if desired. 1 The back of the card is ruled off into may be employed to designate the x 40 showninFig.

'45 In'FigL -50 n as. In this way,

i convenient than-to have them'on spaces corresponding with spaces on the of the card. To eachof .the spaces on 5 back ofthe card which register:

H front of the card, and these spaces reg1ster with the spaces on the front 7 with, a space occup ed by oneofthe mlnuend numerals the numbered numeral indicating time. at which the this minuend numeralbecard is presented, h ing that one which is injthe line of minuend t e a as Ipunched to .sho

workman came in. In the drawingsyizthe on the front offthe card isapplied a nu- :card. of Fig.1 is shown as punched at-2T Z merall-wlnch for conven ence I'call a prodindicatingthatthe workman began work at uct'numeral. Thisnumeral may be in space registering Tspace on the trontrof .in a: space he method-being referred and employed me in practice ecause numeral. on the front of the These product numerals 'aredes gnated 24 nd each of di'fierence them is equal to between the is: equal to Fig. 1) which was mark 28, multiplied by by the punch which was rate per hour attain this result. i

35 In Fig. 3 is 1 be seen. that the order and position of numerals is exactly reversed from 2 in order that when cards shown in Fi posed, the numerals will correspond. other information may be placed-upon card shownin Fig. 3 as may be desired.

4, there isshown a which the pro inspaces adjacent to whichare';occupi ed by' the als 32, the subtrahend 1 one side of the car z or on opposite faces of the same card.

man arrives at hiswork, he receives shown in gs.

-the workman arrives in trahend numerals. When the workman completed his work, he goes again to boss. or time- .with thezcorrespond the card or may be xt ad acent {to it,'the, l atter ,7 q the product numeral"- 15. 1S then'notobliterated when the minuend. card is punched.

., minuend numeral v and-"its 4 corresponding subtrahend numeral Q {multiplied by a constant which is the wage 29 (see Fig.

the subtrahend obliterated by the punch mark 27 and the minuend numeral (see 1) which was obliterated I $.10.' The card 30 then shows that'the workman has worked the six hours from nine until four with the exception of the noon hour and has earned $.60, but no figuring has been required to shown a second card pro l, yided with spaces 26 arranged similarly to those shown in Figs. 1 and 2, but it that gs. 1 and 3 are supelr Such 7 card 30 in duct numerals 31 are placed or a part of the spaces minuend' numernumerals being shown "the'figures are upon dwhich 'may be more" two cardsfrom the ti'me-keeper' o1' boss a card like that 1 and 2" or a pair of'cards, one of which (25) is like that shown in Fig. 3. The time-keeperpunches the hour when the column of subkeeper with 'his card. or cards and the time-keeper punches the miniie'nd;

the 9 oclock and at 28 in the set 15- ofminuend numerals showing that the workman left at 4=- oclock." .Upon turningthe card over, it will-be seen, see earned $.60, that being the product numeral 1n the space next above the punch mark 28; This 'card' bears the instrudtions above the punch mark meralsare placed in the -to which 'they apply, so

obliterated-by the punch mark. The other card 25-of thepair shows that the man arrived at 9 oclock and earned'$.60. The workman receiv'es-the-cardshown in Fig. l-as his voucher for his pay,and the card shown in Fig. 3 goes to. the cashier who makes up his fpay roll from it, receiving from the workman the workmanscard in exchange for the money.

It will'be seen that no mental labor or calculation whatsoever is required after the cards have been punched, and that there is no more mental effort requiredto punch the cards than heretofore to punch cards dicating the hours at which the workman and leaves from which the time worked is calculated and atterwardmultiplied by the price per'hour.

I-cla1m' as my invention: 1. The improved'card for an accounting system marked-off into spaces of equal size arranged in columns vertically and in rows horizontally and provided .in one of said 001-. umns with a set'ot numeralsforming a se-' ries, said card or slip having also other sets of numerals, one set'for each numeral of said series .and' arranged in the same row therewith, and a third set of numerals eachotwhich is so located withrelation to the numerals of the said that-a single punch mark will indicate anumeral of the third setand a numeral o the second set."

2. The improved" card for an accounting system marked ofi into spaces of equal size as the productnu- .space above those the.

the

the

will the the the

The operation of my. improved account-' arranged in columns vertically and in rows. 5 ing system tol1ows:-'When the Work-. horizontally and provided -m ..one of said a set ofnumeral s 'forming a other/sets of columns with series, said card h'aving'also numerals, one ,set for each numeralot sai series and arranged in the same row. therewith,-'eachof said last 'mentioned sets of has .the I the first mentioned set which the number of the series next higher than the number otithe-first set of numerals, and 'a' third' set otnume'rals each of which isso Fig.2, that the man has.

Read that'they are not second mentioned set numerals forming that p'art of the series of begins with located with relation to the numerals of the second mentioned set that a single punch mark will indicate a numeral of the third set and a numeral of the second set.

3. The improved card or slip for an accounting system having its front and back faces marked off into spaces of equal size arranged in columns vertically and in'rows horizontally, said spaces on the front and back faces registering 'witlreach other, said card or slip being provided in one of the columns of spaces onthe front face with a set of numerals, also with other sets of numerals, one set for each numeral of said first mentioned set and arranged in the same row therewith, and upon its back face with a third set of numerals, each of which is in register with one of the figures of the second mentioned set.

4. The improved card or slip for an ac counting system marked off into spaces of equal size arranged in columns *ertically and in rows horizontally and provided in one of said columns with a set of numerals indicating the hours of the working day, other sets of numerals one set for each numeral of the first mentioned sot arranged in the same row therewith and beginning with the hour next above that indicated by said numeral of the first mentioned set, and a third set of numerals each of which is so located with relation to the numerals of the said second mentioned set that a single punch mark will indicate a numeral. of the third set and a numeral of the second set, the numerals of said third mentioned set when divided by a constant which is the wage per hour being the diit'erence in hours between the hour indicated by the numeral of the firstfmcntioned set and the hour indicated bythe numeral ot the second mentioned set,

'5. The improved card or slip for an ac counting system having its front and hack I faces marked off into spaces of equal size arranged in columns vertically and in rows horizontally, said spaces on the front and back faces registering with each other, said card ,or slip being provided in one ofthe columns of spaces on the front face with a set of numerals forming a series, other sets of numerals, one set for each numeral of said series and arranged in the same row therewith, and upon its back face with a third set of numerals, each of which is in register with one of the figures of the second mentioned set.

6. The improved card or slip for an accounting system having its front and back faces marked off into spaces of equal size arranged in columns vertically and in rows horizontally, said spaces on the front and back faces registering with each other, said card or slip being columns of spaces on the front face with a set of numerals indicating the hours of the working day, and also having. on its front face other sets of numerals, one set for each numeral 0' the first mentioned set arranged in the same row therewith and beginning with the hour next above that indicated by said numeral of the first mentioned set, said card being provided upon its hack face with a. third set of numerals, each of which is in register with one of the figures of the second mentioned set and is, when divided by a con stant which is the wage per hour, the difference in hours between thehour indicated by its said registering numeral of the second mentioned set and the hour indicated by the I numeral of the first mentioned set in whose I row it is l t l in testimony whereof I aliix in presence of two witnesses.

EDlVARD C. ALBREE.

my signature,

I llitnesses j GEORGE P. DIKE, l ALICE H. Monnrsox.

provided in one of the 

